Guide to CJRS Portal

Businesses are now able to access the HMRC Coronavirus Job Retention Scheme portal. The portal is to be used by employers who have furloughed any number of their staff and wish to claim a grant to cover 80% of an employee’s salary (which can be backdated to 1st March).

The first reimbursements are expected to be made on 30th April with future payments 4/6 weeks after submission. A claim can be made 14 days in advance of your usual monthly or weekly payroll period, although only one claim can be made in that period.

In order to make a claim you will need:

  • To be registered for PAYE online;
  • Your UK bank account number and sort code;
  • Your employer PAYE scheme reference number;
  • The number of employees being furloughed;
  • Each employee’s National Insurance number;
  • Each employee’s payroll or employee number (optional);
  • The start and end dates of the claim;
  • The full amount that you are claiming for, including National Insurance and employer minimum
  • pension contributions;
  • Your phone number; and
  • Contact name.

If your company has furloughed more than 100 employees, then an Excel Spreadsheet containing all of the furloughed employees’ information will need to be uploaded.

You will also need to provide one of the following:

  • Your name (or the employer’s name if you are an agent);
  • Your Corporation Tax unique taxpayer reference;
  • Your self-assessment unique taxpayer reference; or
  • Your company registration number.

If you outsource your payroll then they should be able to claim for you as long as you have provided them with all the information regarding who has been furloughed, for what period and whether they’re being paid 80% or 100% of salary.

Further clarification has been provided as below:

  • On 15th April, the government extended the cut-off date to qualify for the scheme to 19th March (from 28th February).
  • Employee must be furloughed for a minimum of 3 weeks.
  • Employees can be changed from furlough to sick pay and back again.
  • Visa conditions will not be deemed to be breached if an employee receives payment as a furloughed worker.
  • Employees who have been transferred under TUPE after 28th February from a previous business can be furloughed, as long as TUPE or PAYE succession rules are applicable.
  • Employees who were placed in a payroll consolidation scheme after 28th Feb can also be furloughed.
  • NI and pension elements are based on the furloughed salary.
  • Employees cannot carry out any work for a business linked to their employer.
  • The full amount received from the grant must be paid in its entirety to the employee.

HMRC have warned businesses that if furloughed employees continue to work and there is evidence of this then no payment will be made.

Please contact Sarah Collier with any employment law queries.  This information was up to date and accurate as at 21st April 2020.